JB-Restyle: what changed
JB-Restyle
Largest movements
- Cash +€39,525
up €39,525 (+55.5%), from €71,268 to €110,793
mainly Net result for the year (+€35,362) and Receivables within one year (+€14,752)
- Receivables within one year -€14,752
down €14,752 (-51.8%), from €28,466 to €13,714
of which Trade receivables: -€13,626
- Deferred charges and accrued income +€2,268
up €2,268 (+142%), from €1,592 to €3,861
- Stocks and contracts +€1,510
up €1,510 (+93.6%), from €1,613 to €3,122
- Reserves +€35,362
up €35,362 (+46.3%), from €76,400 to €111,762
- Trade debts -€8,444
down €8,444 (-71.9%), from €11,740 to €3,297
- Other debts +€2,360
up €2,360 (+266%), from €886 to €3,246
- Gross operating margin +€20,374
up €20,374 (+62.6%), from €32,562 to €52,936
- Taxes +€5,708
up €5,708 (+71.6%), from €7,975 to €13,683
- Other operating charges -€816
down €816 (-43.5%), from €1,874 to €1,058
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,600 | €131,776 | +€28,176 | +27.2% |
| Fixed assets | 21/28 | €661 | €286 | -€374 | -56.7% |
| Tangible fixed assets | 22/27 | €661 | €286 | -€374 | -56.7% |
| Furniture and vehicles | 24 | €661 | €286 | -€374 | -56.7% |
| Current assets | 29/58 | €102,939 | €131,490 | +€28,551 | +27.7% |
| Stocks and contracts in progress | 3 | €1,613 | €3,122 | +€1,510 | +93.6% |
| Stocks | 30/36 | €1,613 | €3,122 | +€1,510 | +93.6% |
| Amounts receivable within one year | 40/41 | €28,466 | €13,714 | -€14,752 | -51.8% |
| Trade receivables | 40 | €23,725 | €10,099 | -€13,626 | -57.4% |
| Other amounts receivable | 41 | €4,741 | €3,614 | -€1,126 | -23.8% |
| Cash at bank and in hand | 54/58 | €71,268 | €110,793 | +€39,525 | +55.5% |
| Deferred charges and accrued income | 490/1 | €1,592 | €3,861 | +€2,268 | +142% |
| Total equity and liabilities | 10/49 | €103,600 | €131,776 | +€28,176 | +27.2% |
| Equity | 10/15 | €81,400 | €116,762 | +€35,362 | +43.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,400 | €111,762 | +€35,362 | +46.3% |
| Distributable reserves | 133 | €76,400 | €111,762 | +€35,362 | +46.3% |
| Amounts payable | 17/49 | €22,200 | €15,014 | -€7,186 | -32.4% |
| Amounts payable within one year | 42/48 | €21,459 | €15,014 | -€6,444 | -30.0% |
| Trade debts | 44 | €11,740 | €3,297 | -€8,444 | -71.9% |
| Suppliers | 440/4 | €11,740 | €3,297 | -€8,444 | -71.9% |
| Taxes, remuneration and social security | 45 | €8,832 | €8,472 | -€360 | -4.1% |
| Taxes | 450/3 | €8,832 | €8,472 | -€360 | -4.1% |
| Other amounts payable | 47/48 | €886 | €3,246 | +€2,360 | +266% |
| Accrued charges and deferred income | 492/3 | €742 | - | -€742 | |
| Remuneration, social security and pensions | 62 | - | €236 | +€236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €374 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,874 | €1,058 | -€816 | -43.5% |
| Gross operating margin | 9900 | €32,562 | €52,936 | +€20,374 | +62.6% |
| Operating profit (loss) | 9901 | €30,314 | €51,268 | +€20,954 | +69.1% |
| Financial charges | 65/66B | €2,508 | €2,223 | -€285 | -11.4% |
| Recurring financial charges | 65 | €2,508 | €2,223 | -€285 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €27,806 | €49,045 | +€21,239 | +76.4% |
| Income taxes | 67/77 | €7,975 | €13,683 | +€5,708 | +71.6% |
| Profit (loss) for the period | 9904 | €19,831 | €35,362 | +€15,531 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,831 | €35,362 | +€15,531 | +78.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.